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Buy-to-Let Property Tax Handbook

Mark McLaughlin

ISBN: 9781526509420

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Edition: 2nd

Publication Date: October 2020

Publisher: Bloomsbury Professional

Law As Stated At: 1 August 2020

Buy-to-Let Property Tax Handbook

Buy-to-Let Property Tax Handbook

‘In my opinion, this will become the go-to reference for accountants with clients in this sector. Get a copy and see why for yourself.’

Tony Margaritelli, ICPA Chairman*

Buy-to-Let Property Tax Handbook is a single source for tax practitioners, accountants and others who advise clients and need to be aware of the tax aspects of running a residential buy-to-let property business, as well as the main non-tax considerations.

This edition is updated as of Finance Act 2020 and has undergone some restructuring to make it more user-friendly. It includes new chapters on:

There is also a new appendix summarising the current Coronavirus situation in terms of government measures and possible strategies from the perspective of property businesses (Coronavirus Appendix).

There is also an expanded chapter on capital gains tax (Chapter 12).

Other developments include:

  • new filing and payment requirements (from 6 April 2020) in respect of disposals of residential property (17.25)
  • changes affecting capital gains tax business asset disposal relief (formerly known as entrepreneurs’ relief) on furnished holiday lettings (6.6), private residence relief where a former residence is let (12.28), and capital loss relief restrictions for companies (Chapter 11)
  • an analysis on the effects of Covid-19 on the BTL mortgage market and how the pandemic has affected both lenders and investors (18.65).

Key cases

  • Hora Tevfik v HMRC (TC 7383) re capital allowances claim for HMOs (4.9)

This handbook highlights key issues, tax planning opportunities and pitfalls for the unwary, and includes numerous worked examples and case studies, as well as references throughout to legislation and HMRC guidance.

With contributions from a wealth of property tax specialists, this book is an invaluable resource for accountants and tax practitioners who have landlords as clients and is also ideal for property investors themselves.

Mark McLaughlin is a tax consultant with The TACS Partnership LLP, and is co-founder of TaxationWeb (, the UK’s leading independent tax website. Mark is also General Editor of the Tax Annuals (Bloomsbury Professional).

Buy-to-Let Property Tax Handbook, Second Edition is written by Steven Bone, Satwaki Chanda, Malcolm Finney, John Hiddleston, Robert Maas, Mark McLaughlin, Lee Sharpe, Rebecca Sheldon, David Smith, Liz Syms, David Whiscombe, Martin Wilson and Ken Wright.

*Review of first edition